IRS Withdrawal of Proposed Regulations Concerning the Treatment of Consolidated Savings Under the Normalization Requirements of the Internal Revenue Code: Hearing Before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, House of Representatives, One Hundred Second Congress, First Session, September 11, 1991, 4. sējumsUnited States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures U.S. Government Printing Office, 1992 - 286 lappuses |
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1.–5. rezultāts no 67.
5. lappuse
... corporations . Implementation of that portion of the proposed regulations would have been inconsistent with the normalization method of accounting , which has been required of public utilities since 1969 . Let me briefly describe the ...
... corporations . Implementation of that portion of the proposed regulations would have been inconsistent with the normalization method of accounting , which has been required of public utilities since 1969 . Let me briefly describe the ...
10. lappuse
... corporate tax rates . Prior to the publication of the proposed regulations which are the subject of this hearing , the Internal Revenue Service had published normalization requirements for only one additional item . State ratemaking ...
... corporate tax rates . Prior to the publication of the proposed regulations which are the subject of this hearing , the Internal Revenue Service had published normalization requirements for only one additional item . State ratemaking ...
15. lappuse
... corporations ( " consolidated tax savings " ) in setting the rates that they permit public utilities to charge their customers . Background Public utility rates generally are set under State law to compensate the utility for the costs ...
... corporations ( " consolidated tax savings " ) in setting the rates that they permit public utilities to charge their customers . Background Public utility rates generally are set under State law to compensate the utility for the costs ...
18. lappuse
... corporate income tax rates . " Notice 87-82 , 1987-2 C.B. 389 , 391 , requires normalization of contributions in aid of ... corporations from 46 percent to 34 percent , the 1986 Act produced an " excess deferred tax reserve " because the ...
... corporate income tax rates . " Notice 87-82 , 1987-2 C.B. 389 , 391 , requires normalization of contributions in aid of ... corporations from 46 percent to 34 percent , the 1986 Act produced an " excess deferred tax reserve " because the ...
19. lappuse
... corporate taxpayers , are permitted to file a consolidated tax return with other commonly controlled corporations . When a consolidated return is filed , the tax liability of the affiliated group generally is determined as if the ...
... corporate taxpayers , are permitted to file a consolidated tax return with other commonly controlled corporations . When a consolidated return is filed , the tax liability of the affiliated group generally is determined as if the ...
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accelerated depreciation benefits of accelerated capital formation Chairman RANGEL Columbia Gulf Transmission Committee computing Congress consistency requirements consolidated group consolidated return consolidated tax adjustments consolidated tax return consolidated tax savings corporations cost of service Court CTAS deferred tax reserve depreciation expense effect electric federal income tax FERC filing a consolidated Florida GRAETZ guidance included inconsistent INGAA Internal Revenue Code Internal Revenue Service issue legislation non-utility nonregulated affiliates normalization provisions normalization requirements normalization rules operations PacifiCorp Pennsylvania Public Utility private letter rulings prohibit proposed regulations Public Utility Commission public utility property rate base adjustment ratemaking process ratemaking purposes regulated tax expense regulated utility regulation project regulatory commissions result section 168 shareholders stand-alone subsidiary tax benefits tax incentives tax liability tax losses tax savings adjustment taxable income taxpayers Texas Treasury treatment of consolidated unregulated utility customers utility ratepayers utility rates utility's rate violate the normalization withdrawal